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Publications (10 of 38) Show all publications
Johnstone, L. & Skoog, M. (2023). Integrating sustainability - An institutional perspective. In: : . Paper presented at 13th European Network for Research in Organisational and Accounting Change Conference (ENROAC), Västerås, Sweden, June 13-15, 2023.
Open this publication in new window or tab >>Integrating sustainability - An institutional perspective
2023 (English)Conference paper, Oral presentation with published abstract (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-110558 (URN)
Conference
13th European Network for Research in Organisational and Accounting Change Conference (ENROAC), Västerås, Sweden, June 13-15, 2023
Available from: 2023-12-29 Created: 2023-12-29 Last updated: 2024-01-09Bibliographically approved
Johnstone, L. & Beusch, P. (2023). Motivating sustainable behaviour in the workplace – when altruism requires control. In: : . Paper presented at 13th European Network for Research in Organisational and Accounting Change Conference (ENROAC), Västerås, Sweden, June 13-15, 2023.
Open this publication in new window or tab >>Motivating sustainable behaviour in the workplace – when altruism requires control
2023 (English)Conference paper, Oral presentation with published abstract (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-110557 (URN)
Conference
13th European Network for Research in Organisational and Accounting Change Conference (ENROAC), Västerås, Sweden, June 13-15, 2023
Available from: 2023-12-29 Created: 2023-12-29 Last updated: 2024-01-09Bibliographically approved
Frostenson, M. & Johnstone, L. (2023). Moving beyond the external face of accountabilit: Constructing accountability for sustainability from within. Sustainability Accounting, Management and Policy Journal, 14(7), 124-151
Open this publication in new window or tab >>Moving beyond the external face of accountabilit: Constructing accountability for sustainability from within
2023 (English)In: Sustainability Accounting, Management and Policy Journal, ISSN 2040-8021, E-ISSN 2040-803X, Vol. 14, no 7, p. 124-151Article in journal (Refereed) Published
Abstract [en]

Purpose: Motivated to know more about the internal means through which accountability for sustainability takes shape within organisations (in what ways and by whom), this paper aims to explore how accountability for sustainability is constructed within an organisation during a process of establishing a control system for sustainability.

Design/methodology/approach: This paper adopts a qualitative case study approach of a decentralised industrial group, operating mainly in Scandinavia, between 2017 and 2020. Both primary and secondary data are used (e.g. document analyses, semi-structured interviews, informal conversations and site visits) to inform the findings and analysis.

Findings: The findings reveal a multi-faceted path towards accountability for sustainability that involves several concerns and priorities at organisational and individual levels, resulting in a separate sustainability control systems within each subsidiary company. Although hierarchical structures for accountability exist, socialising accountability activities are needed to (further) mobilise sustainable accounts.

Practical implications: Successful sustainable control systems require employees making sense of formalised accountability instruments (e.g. policies and procedures) to establish their roles and responsibilities in organisations.

Social implications: This paper proposes socialisation processes as important for driving forward sustainability solutions.

Originality/value: This study elaborates on the internal accountability dynamic for the construction of sustainable accounts. Its novelty is built upon the interaction of hierarchical and socialising accountability forms as necessary for establishing a control system for sustainability. It furthermore illustrates the relationship between the external and internal pathways of accountability.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2023
Keywords
Accountability dynamic, hierarchical accountability, social and environmental accounting, socialising accountability, sustainability control systems
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-104522 (URN)10.1108/SAMPJ-04-2022-0198 (DOI)000967851500001 ()2-s2.0-85152799687 (Scopus ID)
Note

Funding agency:

Handelsbankens Forskningsstiftelser P2017-0086:1

Available from: 2023-02-27 Created: 2023-02-27 Last updated: 2023-05-03Bibliographically approved
Leite, E. & Johnstone, L. (2023). Regaining legitimacy in an MNC after a socio-ecological crisis: An un(smart) business strategy?. In: Pratik Arte; Yi Wang; Cheryl Dowie; Maria Elo; Salla Laasonen (Ed.), Sustainable International Business: Smart strategies for business and society (pp. 275-302). Springer
Open this publication in new window or tab >>Regaining legitimacy in an MNC after a socio-ecological crisis: An un(smart) business strategy?
2023 (English)In: Sustainable International Business: Smart strategies for business and society / [ed] Pratik Arte; Yi Wang; Cheryl Dowie; Maria Elo; Salla Laasonen, Springer, 2023, p. 275-302Chapter in book (Refereed)
Abstract [en]

Multinational Enterprises (MNEs) are recognised as important and powerful strategic agents for providing momentum to the United Nation’s (UN’s) Agenda 2030 through their ability to implement the Sustainable Development Goals (SDGs) internationally. However, we can also learn from the mistakes of MNEs that cause socio-ecological destruction in their host countries. This chapter develops an understanding of the effects of corporate social responsibility (CSR) legitimisation strategies adopted by an MNE after a crisis event, namely Vale’s Córrego do Feijão mine collapse complex in Brazil, which claimed the lives of over 270 people and caused huge socio-ecological damage. The chapter contributes to growing research on CSR and MNEs by elaborating on the importance of local CSR legitimisation strategies for MNEs to regain legitimacy in the immediate aftermath of crisis events in the affected communities. This requires MNEs moving beyond communicating CSR as empty rhetoric from a more pragmatic legitimacy stance, which serves a global legitimisation function, towards MNEs acting upon their CSR promises in local contexts for legitimacy to be regained. Additionally, the chapter suggests the potential for local crisis events to shape global CSR strategies in industries that positively contribute to the SDGs through the learnings made.  

Place, publisher, year, edition, pages
Springer, 2023
Series
Contributions to Management Science, ISSN 1431-1941, E-ISSN 2197-716X
Keywords
CSR communication, CSR legitimisation strategies, international business, legitimacy, MNEs, socio-ecological disaster
National Category
Economics and Business
Research subject
Business Studies
Identifiers
urn:nbn:se:oru:diva-107414 (URN)9783031437847 (ISBN)9783031437878 (ISBN)9783031437854 (ISBN)
Available from: 2023-08-08 Created: 2023-08-08 Last updated: 2024-01-10Bibliographically approved
Leite, E. & Johnstone, L. (2023). Regaining reputation in an MNC after a socio-ecological crisis: An un(smart) business strategy?. In: : . Paper presented at 2023 Young IB Scholars Workshop, (virtual workshop), June 6-7, 2023.
Open this publication in new window or tab >>Regaining reputation in an MNC after a socio-ecological crisis: An un(smart) business strategy?
2023 (English)Conference paper, Oral presentation only (Refereed)
Keywords
CSR communication, CSR legitimisation strategies, international business, legitimacy, MNEs, socio-ecological disaster
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-108170 (URN)
Conference
2023 Young IB Scholars Workshop, (virtual workshop), June 6-7, 2023
Available from: 2023-09-07 Created: 2023-09-07 Last updated: 2023-09-08Bibliographically approved
Johnstone, L. & Poulsen, M. (2023). Sustainability controlling practices in small businesses – Experiences from Scandinavian fish restaurants. In: : . Paper presented at 13th European Network for Research in Organisational and Accounting Change Conference (ENROAC), Västerås, Sweden, June 13-15, 2023.
Open this publication in new window or tab >>Sustainability controlling practices in small businesses – Experiences from Scandinavian fish restaurants
2023 (English)Conference paper, Oral presentation with published abstract (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-110559 (URN)
Conference
13th European Network for Research in Organisational and Accounting Change Conference (ENROAC), Västerås, Sweden, June 13-15, 2023
Available from: 2023-12-29 Created: 2023-12-29 Last updated: 2024-01-09Bibliographically approved
Johnstone, L., Yates, D. & Nylander, S. (2023). Taking shape within the structural and the personal: sustainability accountability within a Swedish public sector organisation. Sustainability Accounting, Management and Policy Journal, 14(7), 287-312
Open this publication in new window or tab >>Taking shape within the structural and the personal: sustainability accountability within a Swedish public sector organisation
2023 (English)In: Sustainability Accounting, Management and Policy Journal, ISSN 2040-8021, E-ISSN 2040-803X, Vol. 14, no 7, p. 287-312Article in journal (Refereed) Published
Abstract [en]

Purpose: This paper aims to better understand how accountability for sustainability takes shape within organisations and specifically, what makes employees act in a Swedish local authority. This aim moves beyond the prevalent external face of accountability in social and environmental accounting research by observing how employees understand and act upon their multiple accountability demands.

Design/methodology/approach: This paper adopts a single case study approach within a Swedish local authority, drawing from qualitative data including semi-structured interviews, site visits and governing documents.

Findings: Sustainable action is not only the product of hierarchically enforced structural accountabilities and procedures but often must be reconciled with the personal perspectives of the public sector employees involved as part of an accountability dynamic. Additionally, the findings reveal that hierarchical accountability, rather than serving to individualise and isolate employees, acts as a prompt for the more practical and personal reconciliations of accountability with the ethics and experiences of the individual involved.

Practical implications: Greater consideration to employee socialisation processes in public sector organisations should be given to reinforce organisational governance systems and controls, and thus help ensure sustainable behaviour in practice.

Social implications: Employee socialisation processes are important for the development of sustainable practices both within and beyond organisational boundaries.

Originality/value: This study considers the interrelatedness of hierarchical and socialising accountability measures and contributes towards the understanding of the relationship between these two accountability forms, contrary to previous understandings that emphasise their contrasting nature and incompatibility.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2023
Keywords
Accountability dynamic, Discourse, Public sector, Socialising accountability, Sustainability
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-109365 (URN)10.1108/SAMPJ-08-2022-0450 (DOI)
Available from: 2023-10-23 Created: 2023-10-23 Last updated: 2023-10-24Bibliographically approved
Johnstone, L., Yates, D. & Nylander, S. (2022). Accountability for sustainability within a Swedish Public Sector Organisation. In: : . Paper presented at Nordisk Workshop i Ekonomistyrning, Örebro University, Örebro, Sweden, February 3, 2022.
Open this publication in new window or tab >>Accountability for sustainability within a Swedish Public Sector Organisation
2022 (English)Conference paper, Oral presentation only (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-99562 (URN)
Conference
Nordisk Workshop i Ekonomistyrning, Örebro University, Örebro, Sweden, February 3, 2022
Available from: 2022-06-14 Created: 2022-06-14 Last updated: 2022-06-14Bibliographically approved
Johnstone, L. & Lindh, C. (2022). Sustainably sustaining (online) fashion consumption: Using influencers to promote sustainable (un)planned behaviour in Europe's millennials. Journal of Retailing and Consumer Services, 64, Article ID 102775.
Open this publication in new window or tab >>Sustainably sustaining (online) fashion consumption: Using influencers to promote sustainable (un)planned behaviour in Europe's millennials
2022 (English)In: Journal of Retailing and Consumer Services, ISSN 0969-6989, E-ISSN 1873-1384, Vol. 64, article id 102775Article in journal (Refereed) Published
Abstract [en]

This study explores if, how and through what channels millennials' sustainability values translate into action when it comes to fashion garments. By testing a research model on 448 European millennials, it contrasts extant theories of planned behaviour, finding that purchase intent is often guided by unintentional, non-linear processes wherein trust in intermediaries such as celebrity influencers, rather than the fashion retailers’ corporate social responsibility (CSR) approach condition behaviour. For fashion retailers, it suggests the strategic use of influencers to (un)consciously market sustainable garments. Its novelty is built on sustainably sustaining fashion consumption in a post-pandemic world, characterised by increased online sales.

Place, publisher, year, edition, pages
Elsevier, 2022
Keywords
Online consumer behaviour, Influencers, Millennials, (un)planned behaviour, Sustainable fashion, Trust
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-94746 (URN)10.1016/j.jretconser.2021.102775 (DOI)000708679900014 ()2-s2.0-85117124305 (Scopus ID)
Available from: 2021-10-01 Created: 2021-10-01 Last updated: 2023-12-08Bibliographically approved
Johnstone, L., Yates, D. & Nylander, S. (2022). Taking Shape Within the Organisational and the Personal: sustainability accountability within a Swedish Public Sector Organisation. In: : . Paper presented at 26th Nordic Academy of Management Conference, Örebro University, Örebro, Sweden, August 24-26, 2022.
Open this publication in new window or tab >>Taking Shape Within the Organisational and the Personal: sustainability accountability within a Swedish Public Sector Organisation
2022 (English)Conference paper, Oral presentation with published abstract (Other academic)
National Category
Business Administration
Identifiers
urn:nbn:se:oru:diva-110560 (URN)
Conference
26th Nordic Academy of Management Conference, Örebro University, Örebro, Sweden, August 24-26, 2022
Available from: 2023-12-29 Created: 2023-12-29 Last updated: 2024-01-09Bibliographically approved
Organisations
Identifiers
ORCID iD: ORCID iD iconorcid.org/0000-0003-0916-7889

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